| 征收概念辨析--兼谈收税与收费 |
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| 引用本文： | 涂四益. 征收概念辨析--兼谈收税与收费[J]. 湘潭大学学报(哲学社会科学版), 2004, 28(2): 137-140 |
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| 作者姓名： | 涂四益 |
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| 作者单位： | 武汉大学,法学院,湖北,武汉,430072 |
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| 摘 要： | 行政法学界的主流观念将征收定义为出于公益、强制无偿地取得当事人财产(主要是货币)的权力行为。这一定义既违背了关于征收概念的惯常的用法,又不能自圆其说,而且所隐含的价值取向也与法治的观念有着不可克服的矛盾。
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| 关 键 词： | 征收 征用 税收 收费 |
| 文章编号： | 1001-5981(2004)02-0137-04 |
| 修稿时间： | 2003-09-15 |
Analysis on the Concept of Eminant Domain |
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| TU Si-yi. Analysis on the Concept of Eminant Domain[J]. Journal of Xiangtan University(Philosophy and Social Sciences), 2004, 28(2): 137-140 |
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| Authors: | TU Si-yi |
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| Abstract: | In recent years,the widely used Chinese translation of expropriation or eminent domain refers to a kind of uncompensated coercive acts done by government,which includes taxation and charge.This has become the mainstream view in administration law society.However,such view causes some confusion and as for the concept itself,inherent contradictions that cannot be overcome exist as well. |
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| Keywords: | expropriation eminent domain taxation charge |
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